Post by account_disabled on Mar 12, 2024 1:55:24 GMT -8
Presented by the taxpayer is proven to be false, the taxpayer will be subject to an isolated fine applied in the percentage provided for in item I of the caput of the art. 44 of Law no. 9,430, of December 27, 1996, applied in double, and will be based on the calculation of the total value of the debt unduly considered " . Despite providing for illicit conduct (false declaration) and the corresponding sanction (isolated fine of 150% of the value of the debt unduly compensated), the aforementioned provision is a blank rule, as it does not specify which acts carried out by the taxpayer are considered as falsehood in the declaration.
This has had repercussions, in specific cases, on the subjectivism and arbitrariness of tax authorities in the analysis of social security contributions. In general, the social security audit tends to consider all credit used by the taxpayer that does not result from an express and crystal-clear Belgium Phone Number Data legal provision to be "false declaration", with the information provided being false due to having used a "knowingly non-existent" credit. However, there are several possibilities for the taxpayer to use credits that are not so obvious without committing any illegality.
Some examples are enlightening. Artic provides that the matters defined by the Federal Supreme Court under the general repercussion system and by the Superior Court of Justice on appeal repetitive must be observed by the Federal Revenue Service of Brazil, which will be prevented from demanding, in any capacity, tax credits contrary to the decision, with the Attorney General of the National Treasury being responsible for expressing its opinion regarding the matters covered by the precedent. Without the PGFN's pronouncement, the Federal Revenue continues to consider the corresponding tax obligation to be required and, as a consequence, not to compensate for the compensations made.
This has had repercussions, in specific cases, on the subjectivism and arbitrariness of tax authorities in the analysis of social security contributions. In general, the social security audit tends to consider all credit used by the taxpayer that does not result from an express and crystal-clear Belgium Phone Number Data legal provision to be "false declaration", with the information provided being false due to having used a "knowingly non-existent" credit. However, there are several possibilities for the taxpayer to use credits that are not so obvious without committing any illegality.
Some examples are enlightening. Artic provides that the matters defined by the Federal Supreme Court under the general repercussion system and by the Superior Court of Justice on appeal repetitive must be observed by the Federal Revenue Service of Brazil, which will be prevented from demanding, in any capacity, tax credits contrary to the decision, with the Attorney General of the National Treasury being responsible for expressing its opinion regarding the matters covered by the precedent. Without the PGFN's pronouncement, the Federal Revenue continues to consider the corresponding tax obligation to be required and, as a consequence, not to compensate for the compensations made.